State taxes

Businesses are subject to several state taxes and levies.

Emergency services levy

The emergency services levy on property funds the provision of emergency services in South Australia. It applies to all fixed property and some mobile property.

Land tax

Land ownership, site value and land use as at midnight 30 June each year is used to determine the land tax for the forthcoming financial year. 

Land tax revenue assists in the provision of public services such as education, health and public safety.

Payroll tax

A payroll tax liability arises in South Australia when an employer (or a Group of employers) has a wages bill in excess of $600 000 for services rendered by employees anywhere in Australia if any of those services are rendered or performed in South Australia.

Stamp duties

Stamp duty is a charge on certain documents and transactions. Stamp duty is charged at either a flat rate or is based on the value of the transaction (an ad valorem rate).

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Page last updated 2 May 2017

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Department of State Development
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